美版科目表

1 Assets 11 Cash 12 Accounts Receivable 13 Investments 14 Inventory 15 Prepaid Expenses, Deposits & Other Current Assets 16 Land and Building 17 Furniture, Fixtures & Equipment 18 Accumulated Depreciation 19 Other Assets 2 Liability 21 Accounts Payables 22 Accrued Expenses 23 Current Note Payables 24 Long Term Liabilities 3 Owner's ship 31 Capital 32 Earnings 4 Revenue 41 Trade Revenue 42 Services Revenue 43 Sideline Revenue 46 Royalties Revenue 47 Unearned revenue 48 Not invoiced revenue 49 Other Revenue 5 Expense 5 Cost of Goods Sold 52 Services Purchases 53 Sideline Purchases 54 Freight in 55 Returns 56 Inventory CoGs 57 Direct Labor 58 CoGS Variances 59 CoGs/Sales Discounts 6 Expense 60 Payroll Expenses 61 Occupancy Cost 62 Advertising 63 Telephone and Communications 64 Professional Services 65 Stationary & Supplies 66 Data Processing 67 Depreciation Expense 68 Business Travel 69 Insurance 7 Expense 70 Payment Processor Costs 71 Dues & Subscription 72 Office Expense 73 Posting & Shipping 74 Taxes and Licenses 75 Education 76 Equipment Rent 77 Repairs & Maintenance 78 Other Operating Expenses 79 Default/Suspense Accounts 80 Revenue 80 Other Income 80100 Interest Income 80200 Dividend Income 80300 Rental Income 80400 Sales Tax Commission 805 Currency Gain 80700 Capital Gains Income 80800 Fixed Asset Sale Gain 80900 Other Income 82 Expense 82 Other Expense 83 Expense (Absorbed) 89 Income Tax & Summary 9 Memo 91 Costing 95 Commitment Accounting